BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
PROPERTY TAX DIVISION OF THE : Appeal No. 94-1198
UTAH STATE TAX COMMISSION, :
Respondent. : Tax Type: Cent Assessed
Petitioner has filed a request for immediate division conference dealing with the imposition of a penalty against Petitioner in connection with the above-referenced matter. Respondent has filed an objection to the request for immediate division conference on the grounds that the penalty action was filed in District Court and is not before the Commission.
Based on a review of the matter, the Commission hereby has determined that the penalty action is pending in Third District Court and the Commission lacks jurisdiction to grant a division conference. Petitioner's request is denied. It is so ordered.
DATED this 22 day of November, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
NOTICE: You have twenty (20)
days after the date of a final order to file a Request for Reconsideration with
the Commission. If you do not file a
Request for Reconsideration with the Commission, you have thirty (30) days
after the date of a final order to file a.) a Petition for Judicial Review in
the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in
district court. (Utah Administrative
Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13(1), 63-46-14(3)(a).)